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2024 (5) TMI 68 - CESTAT KOLKATATime limitation - SCN issued by invoking the extended period of limitation - interpretational issue - Penalty - HELD THAT:- For an earlier period in the appellant’s own case, this Tribunal has already decided the issue on merits against them and the present proceedings are by way of a periodical Show Cause Notice issued to them for the period from July 2004 to March 2007 issued on 30th March, 2009, which is highly time-barred. The whole of the demand impugned herein is barred by limitation - As the demand is not sustainable against the appellant, no penalty is imposable in the facts and circumstances of this case. The impugned order is set aside - appeal allowed.
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